2011 (2) TMI 401

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....n, Advocate, for the Appellant. Shri T.H. Rao, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The above appeals involve a common issue viz. benefit of exemption from payment of duty in terms of Sl. No. 15 of the Table to Notification No. 6/2002-C.E., dt. 1-3-2002 to aerated waters (Bovonto quality) supplied by the assessees to vending machines covering differ....

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....ly are the assessees paying sales tax thereon but for the reason that M/s. Pepsico who is supplying semi-finished drinks for use in vending machines are paying excise duty by classification under GET sub-heading 2108.16. We also note that there is a CBEC Circular No. 439/5/99-CX., dt. 8-2-99 which clarifies that all preparations for lemonades or other beverages for use in the manufacture of aerate....